Step 1: Understanding the Concept:
Magnetic flux through a small patch is the amount of field passing through it. For a patch of vector area \(d\vec{S}\) (magnitude equal to the area, direction along the normal), the flux is \(d\phi = \vec{B}\cdot d\vec{S} = B\,dS\cos\theta\).
Step 2: Check the Assertion:
The definition of flux through a small patch is exactly the dot product \(\vec{B}\cdot d\vec{S}\).
Only the component of \(\vec{B}\) along the normal passes through the patch, and the dot product picks out this component.
So the Assertion is TRUE.
Step 3: Check the Reason:
A dot product of two vectors gives a number with no direction. So magnetic flux has magnitude only.
Flux has an algebraic sign, but no direction in space. So it is a scalar. The Reason is TRUE.
Step 4: Does the Reason explain the Assertion?
Flux is a scalar, so it must be built from two vectors by a scalar (dot) product. A cross product would give a vector.
This is why the flux is written as \(\vec{B}\cdot d\vec{S}\). The scalar nature of flux supports the dot-product form, so R can be taken as the explanation of A.
Step 5: Pick the option:
Both statements are true and R explains A, so (A) fits. Options (C) and (D) call a true statement false, so they are wrong.
Final Answer:
Both A and R are true and R explains A. This is option (A).
\[ \boxed{\text{Option (A)}} \]